Revenue and Customs Brief 8 (2021): VAT treatment of public funds received by further education institutions
This brief explains HMRC’s policy on the VAT treatment of public monies received by further education institutions.
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▤ Verbatim text from source document
This brief explains HMRC’s response to the primary decision of the Upper Tier Tribunal in the case of Colchester Institute Corporation UT/2019/0006 (CIC). The decision was released on 22 December 2020.